Page 40 - CityofEulessFY26AdoptedBudgetOrdinance2432

Internal Service Operating Funds

This chart presents revenues, operating and capital expenses, and use of reserves for all Internal Service
Funds presented within the City of Euless' Annual Operating Budget.
Proposed FY25 Budget to
Internal Service Actual Budget Estimated Budget FY26 Proposed
Funds FY 24 FY 25 FY 25 FY 26 $ Diff % Diff.
Equipment Replacement:
Revenues 6, 858, 309 $ 6, 675, 618 $ 6, 764, 252 $ 7, 894, 450 $ 1, 218, 832 18%
Operating Expenses 5, 062, 096 $ 6, 019, 666 $ 444, 362 $ 4, 465, 100 $ ( 1, 554, 566) ( 26%)
Use of Reserves 5, 178, 304 $ 5, 178, 304 -
Capital / One -Time 2, 714, 092 $ 2, 714, 092 $ 5, 178, 304 $ 2, 464, 212 91%

Insurance:
Revenues 9, 602, 220 $ 9, 391, 608 $ 9, 391, 608 $ 10, 608, 760 $ 1, 217, 152 13%
Operating Expenses 7, 074, 316 $ 9, 278, 882 $ 9, 278, 882 $ 10, 275, 982 $ 997, 100 11%
Use of Reserves 84, 000 $ - $ 41, 143 $ ( 42, 857) ( 51%)
Capital / One -Time 84, 000 $ 45, 300 $ 41, 143 $ ( 42, 857) ( 51%)

Risk/ WC Management:
Revenues 1, 566, 938 $ 1, 532, 586 $ 1, 576, 776 $ 2, 059, 863 $ 527, 277 34%
Operating Expenses 1, 295, 247 $ 1, 462, 444 $ 1, 462, 444 $ 1, 659, 356 $ 196, 912 13%
Use of Reserves 1, 971 $ 1, 971 0%
Capital / One -Time 1, 971 $ 1, 971 0%

Internal Service funds are used to account for the financing of goods or services provided by one department to other
departments of the government and to other government units, on a cost reimbursement basis.

The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are
dedicated to replacement of existing equipment and motor vehicles.

The Insurance Fund is used to account for both city and employee premiums. Expenses are dedicated to employees' health,
dental, and prescription claims.

The Risk Management/ Workers' Compensation Fund is used to account for the program( s) used for worker' s compensation,
general liability, and property claims.

Ordinance No. 2432, Page 40 of 474
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